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The following income statement is for X Company's two products, A and B: Product A Product B Revenue $95,000 $92,000 Total variable costs 52,250 55,200

The following income statement is for X Company's two products, A and B:

Product A Product B
Revenue $95,000 $92,000
Total variable costs 52,250 55,200
Total contribution margin $42,750 $36,800
Total fixed costs
Avoidable 30,934 13,854
Unavoidable 23,336 12,286
Profit $-11,520 $10,660

If X Company drops Product A because it shows a loss and is able to use the vacant space to increase sales of Product B by $31,700, with $4,800 of additional fixed costs, what will be the effect on firm profits?

A: $-2,519 B: $-3,149 C: $-3,936 D: $-4,920 E: $-6,150 F: $-7,688

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